VAT on service supplied here but invoiced to UK

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Brouhahaha

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Hi,

I work as an IT contractor and am based in Ireland. I may soon be sub-contracted to a UK based firm but still be based here. I will have to invoice the UK firm - my question is how should I handle VAT on this?

On another thread the advice was as it's an intra-EU transaction no VAT would be chargeable. On revenue's site at [broken link removed] it seems to say this would not be the case but it's specific to goods rather than services.

If it was the case that VAT was not chargeable for the services then would that mean I could not reclaim VAT on my purchase here?

Thanks in advance
 
Does [broken link removed] of the same guide on services help at all? In particular, [broken link removed] seems to suggest that no Irish VAT would apply in the situation that you describe.
 
Your service is what's known as a "Fourth Schedule Service" and where these services are supplied to a business the service is deemed to be supplied where the recipient has their establishment, the UK in this case. The UK firm will operate VAT on a "reverse charge" basis, i.e. they will charge themselves UK VAT on the invoice.

You will need to obtain their UK VAT number and include that on your invoice to enable you invoice them VAT free.
 
Thanks for the info ClubMan and DarraghDuane. My key concern if I'm not to charge VAT is if I can still claim back VAT, i.e. if I've no VAT coming in will Revenue return VAT I pay? This would mean Revenue would be sending me money for VAT rather than the other way around.

P.S.
I've tried to get the relevant office in revenue on the phone to ask these questions but can't get through
 
You will still be entitled to reclaim the VAT you suffer even if you don't charge VAT. What's important is that you are providing a VATable service, the provision of IT consultancy services, and once providing a VATable service you can claim your input VAT, even if you don't have to charge VAT on the service because of it being supplied abroad.
 
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